Easymmo: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Easymmo
Largest movements
- Current investments -€530,000
no longer reported in 2025 (was €530,000)
- Cash +€449,979
up €449,979 (+623.6%), from €72,153 to €522,133
mainly Current investments (+€530,000) and Net result for the year (+€227,768)
- Deferred charges and accrued income +€141,279
up €141,279 (+199.1%), from €70,974 to €212,252
- Receivables within one year -€139,896
down €139,896 (-99.9%), from €140,000 to €104
- Receivables after one year -€82,720
down €82,720 (-66.5%), from €124,377 to €41,656
- Debts after one year -€295,816
down €295,816 (-35.8%), from €825,316 to €529,501
- Profit (loss) carried forward +€266,091
up €266,091 (+49.4%), from -€538,509 to -€272,417
- Trade debts -€154,849
down €154,849 (-81.1%), from €190,888 to €36,039
- Reserves -€38,323
down €38,323 (-2.5%), from €1.5m to €1.5m
of which Tax-exempt reserves: -€38,323
- Gross operating margin +€57,399
up €57,399 (+19.8%), from €290,440 to €347,838
- Financial income -€5,423
down €5,423 (-51.2%), from €10,590 to €5,167
- Financial charges -€3,874
down €3,874 (-22.6%), from €17,160 to €13,286
- Other operating charges +€3,851
up €3,851 (+7.9%), from €48,688 to €52,539
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,152,441 | €2,931,671 | -€220,770 | -7.0% |
| Fixed assets | 21/28 | €2,214,937 | €2,155,526 | -€59,412 | -2.7% |
| Tangible fixed assets | 22/27 | €2,214,384 | €2,154,972 | -€59,412 | -2.7% |
| Land and buildings | 22 | €2,185,750 | €2,138,451 | -€47,299 | -2.2% |
| Plant, machinery and equipment | 23 | €6,973 | €6,072 | -€901 | -12.9% |
| Furniture and vehicles | 24 | €21,661 | €10,449 | -€11,211 | -51.8% |
| Financial fixed assets | 28 | €553 | €553 | = | 0.0% |
| Current assets | 29/58 | €937,504 | €776,145 | -€161,359 | -17.2% |
| Amounts receivable after more than one year | 29 | €124,377 | €41,656 | -€82,720 | -66.5% |
| Trade receivables | 290 | €124,377 | €41,656 | -€82,720 | -66.5% |
| Amounts receivable within one year | 40/41 | €140,000 | €104 | -€139,896 | -99.9% |
| Trade receivables | 40 | €140,000 | €104 | -€139,896 | -99.9% |
| Current investments | 50/53 | €530,000 | - | -€530,000 | |
| Cash at bank and in hand | 54/58 | €72,153 | €522,133 | +€449,979 | +623.6% |
| Deferred charges and accrued income | 490/1 | €70,974 | €212,252 | +€141,279 | +199.1% |
| Total equity and liabilities | 10/49 | €3,152,441 | €2,931,671 | -€220,770 | -7.0% |
| Equity | 10/15 | €1,802,602 | €2,030,370 | +€227,768 | +12.6% |
| Contributions | 10/11 | €820,775 | €820,775 | = | 0.0% |
| Capital | 10 | €820,775 | €820,775 | = | 0.0% |
| Issued capital | 100 | €820,775 | €820,775 | = | 0.0% |
| Reserves | 13 | €1,520,335 | €1,482,011 | -€38,323 | -2.5% |
| Non-distributable reserves | 130/1 | €20,766 | €20,766 | = | 0.0% |
| Legal reserve | 130 | €20,766 | €20,766 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,499,569 | €1,461,246 | -€38,323 | -2.6% |
| Profit (loss) carried forward | 14 | -€538,509 | -€272,417 | +€266,091 | +49.4% |
| Amounts payable | 17/49 | €1,349,840 | €901,301 | -€448,538 | -33.2% |
| Amounts payable after more than one year | 17 | €825,316 | €529,501 | -€295,816 | -35.8% |
| Financial debts | 170/4 | €825,316 | €529,501 | -€295,816 | -35.8% |
| Amounts payable within one year | 42/48 | €524,523 | €371,801 | -€152,723 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €292,690 | €295,816 | +€3,126 | +1.1% |
| Trade debts | 44 | €190,888 | €36,039 | -€154,849 | -81.1% |
| Suppliers | 440/4 | €190,888 | €36,039 | -€154,849 | -81.1% |
| Other amounts payable | 47/48 | €40,946 | €39,946 | -€999 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,731 | €59,412 | -€3,319 | -5.3% |
| Other operating charges | 640/8 | €48,688 | €52,539 | +€3,851 | +7.9% |
| Gross operating margin | 9900 | €290,440 | €347,838 | +€57,399 | +19.8% |
| Operating profit (loss) | 9901 | €179,021 | €235,888 | +€56,866 | +31.8% |
| Financial income | 75/76B | €10,590 | €5,167 | -€5,423 | -51.2% |
| Recurring financial income | 75 | €10,590 | €5,167 | -€5,423 | -51.2% |
| Financial charges | 65/66B | €17,160 | €13,286 | -€3,874 | -22.6% |
| Recurring financial charges | 65 | €17,160 | €13,286 | -€3,874 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €172,451 | €227,768 | +€55,317 | +32.1% |
| Profit (loss) for the period | 9904 | €172,451 | €227,768 | +€55,317 | +32.1% |
| Transfer from tax-exempt reserves | 789 | €38,323 | €38,323 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €210,774 | €266,091 | +€55,317 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.